N005689 N0 Ruling Active

The tariff classification of molded and poured wax candle sets from China.

Issued January 29, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Pictorial literature for three collections of candle sets was submitted with your request. Each contains candles molded in the shape of wine bottles with printed paper labels. They measure approximately 11-3/4 inches tall and 3-1/4 inches in diameter at the base. Item no. SPZ-ZMH-3 consists of two identical molded candles resembling champagne bottles. Item no. SPK-3MH consists of three identical molded candles in the shape of wine bottles, labeled as scented. Item no. SPBG-MH consists of one molded candle in the shape of a wine bottle, labeled as scented, and a wax candle poured into a stemware container. The container measures approximately 9 inches tall and with an opening 3 inches in diameter. The items are retail packed in divided wood boxes. The candle imparts the essential character or each set.

CBP rationale

The applicable subheading for each candle set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

N005689 January 29, 2007 CLA-2-34:RR:E:NC:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Vincent Xu Americas Sinomexi Trading 321 W. Garvey Ave. Monterey Park, CA 91754 RE: The tariff classification of molded and poured wax candle sets from China. Dear Mr. Xu: In your letter dated January 17, 2007, you requested a tariff classification ruling. Pictorial literature for three collections of candle sets was submitted with your request. Each contains candles molded in the shape of wine bottles with printed paper labels. They measure approximately 11-3/4 inches tall and 3-1/4 inches in diameter at the base. Item no. SPZ-ZMH-3 consists of two identical molded candles resembling champagne bottles. Item no. SPK-3MH consists of three identical molded candles in the shape of wine bottles, labeled as scented. Item no. SPBG-MH consists of one molded candle in the shape of a wine bottle, labeled as scented, and a wax candle poured into a stemware container. The container measures approximately 9 inches tall and with an opening 3 inches in diameter. The items are retail packed in divided wood boxes. The candle imparts the essential character or each set. The applicable subheading for each candle set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page”– click on “Decisions and Data”– click on “Scope Rulings Candles from PRC”). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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